Gunvir and Uttampreet Singh lived in Toronto. They had one child, Sohan, who was born in 2019. During 2021, they paid $7,000 to a babysitter. During the first four months (16 weeks) of 2021, Gunvir finished a prison sentence (sadly, for tax evasion), and was released on April 30, 2021. Thereafter, he wrote a children's book, entitled, "Naughty Gunvir goes to prison", and received a $20,000 advance from his publisher (in 2021). His wife, Uttampreet, owned a restaurant, and had business income of $66,667 in 2021. What is the maximum amount Uttampreet could deduct for child care expenses per s.63 of the ITA on her 2021 tax return? Show calculations and explain. (4 marks)